PMLA prevails over CrPC in attachment and confiscation disputes; challenge to confirmed attachment failed.

The Tribunal noted that, for seizure, attachment and confiscation, the scheme of the Prevention of Money Laundering Act, 2002 prevails over the Code of Criminal Procedure, 1973. It further held that an inter se dispute on whether confiscation should operate in favour of the State Government or the Central Government did not invalidate confirmation of attachment, particularly where the record showed conviction in the predicate offence and the properties were treated as proceeds of crime arising from criminal misconduct. On that basis, the challenge to the attachment confirmation was held not maintainable and the impugned orders were upheld.

---

---

Issues: Whether the confirmed attachment of the properties under the Prevention of Money Laundering Act, 2002 could be interfered with in view of the confiscation order passed under Section 452 of the Code of Criminal Procedure, 1973, and the appellants' challenge to the impugned orders was maintainable.

Analysis: The properties were initially seized in a disproportionate assets case and were later subjected to attachment proceedings under the Prevention of Money Laundering Act, 2002. The Tribunal noted that for the purposes of seizure, attachment and confiscation, the scheme of the Prevention of Money Laundering Act, 2002 would prevail over the Code of Criminal Procedure, 1973. It further held that the inter se dispute regarding whether confiscation should operate in favour of the State Government or the Central Government was not a ground available to the appellants to invalidate the confirmation of attachment, particularly when the record showed conviction in the predicate offence and the properties were treated as proceeds of crime arising from criminal misconduct.

Conclusion: The challenge to confirmation of attachment was not maintainable and the impugned orders were upheld against the appellants.

---